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[Cites 0, Cited by 0] [Section 491] [Entire Act]

Union of India - Subsection

Section 491(6) in The Income Tax Act, 2025

(6)The power of the Board to issue orders, instructions or directions under this Act shall include the power to issue instructions or directions (including instructions or directions to obtain the previous approval of the Board) to other income-tax authorities for the proper composition of offences under this section.